Filing Form 2086 Online in France

The French crypto declaration is dematerialized inside the online income return — but Form 2086 is buried as an annexe, not a visible page, which is why filers miss it. This guide is the technical online process: where it lives, what each field needs, how the result flows to your taxable income, and the 2026 specifics.

TL;DR

• Form 2086 is an annexe: online return → step 3 → "Déclarations annexes" → 2086.
• Per disposal: date, disposal price, total portfolio acquisition price, global portfolio value (150 VH bis inputs).
• Net result auto-carries to Form 2042 C — line 3AN (gain) / 3BN (loss). No manual re-entry.
• €305 test first: ≤ €305 → no 2086 computation (but 3916-bis still required).
• 2026: PFU 31.4% on a 3AN gain; barème option now year-by-year (no longer irrevocable).

Where the 2086 lives online

The single most common reason crypto goes undeclared is not refusal — it is that Form 2086 is not a visible step. In the online return on impots.gouv.fr it is an annexe: you reach it at step 3 by clicking "Déclarations annexes" and selecting Form 2086 (Cerfa 16043). It is not surfaced in the main income path; you must add it deliberately. A filer who never opens the annexes step never sees the crypto form.

The per-disposal inputs (150 VH bis)

For each taxable disposal (crypto → fiat/goods/services; not crypto-to-crypto for occasional investors), the online 2086 needs:

The form applies the article 150 VH bis proportional formula per line and nets the year automatically. The hard input is the global portfolio value at each disposal — not just the value of the asset sold — which is why manual filing is impractical for active investors and why an export from a tool is the norm.

How the result reaches your taxable income

You do not re-type the net figure into the income return. The online 2086 nets all disposals and carries the result to Form 2042 C:

• Net gain → line 3AN → taxed at the 2026 PFU 31.4% (or the progressive scale if you elect the barème).
• Net loss → line 3BN → recorded; not carried forward under the mainstream PFU rule (see loss treatment).

The flow is annexe → 2042 C → taxable income. Your job is the 2086 inputs; the carry is automatic.

The €305 gate, applied first

Before any of this: the €305 test. If total annual disposals are ≤ €305, the year is exempt — no 2086 computation needed. Above €305, all disposals are taxable and the 2086 annexe must be completed. Critical independent point: the €305 exemption does not remove the Form 3916-bis foreign-account declaration — that is filed regardless, and is the most common "I was under €305 so I had nothing to file" omission.

2026 specifics for the online 2086

A 2026 online 2086 computed at the old 30% under-states the tax. The barème election being year-by-year (see PFU vs barème) changes the optimisation: a low-bracket year can take the barème without locking it forever.

The online filing checklist

1. Reconstruct the year's history before the online service opens.
2. Apply the €305 test; if ≤ €305, skip the 2086 computation (still file 3916-bis).
3. Online return → step 3 → "Déclarations annexes" → Form 2086.
4. Enter each disposal (date, disposal price, total acquisition price, portfolio value).
5. Confirm the net carries to 2042 C (3AN/3BN); verify the 31.4% PFU is applied.
6. File one 3916-bis per foreign account; submit before your zone deadline.

How vendor tools handle the online 2086

Waltio (French-specialised) and Koinly output the per-disposal 150 VH bis figures you transcribe into the online annexe (the interface is not API-fillable for individuals — you copy the computed lines). Confirm the tool's method is 150 VH bis and the rate 31.4% for 2026; the online interface step (annexes) is the filer's manual action.

How Wag3s helps

Wag3s Folio produces the exact per-disposal lines (date, disposal price, running total acquisition price, portfolio value) and the net 2042 C figure the online 2086 annexe expects — computed under 150 VH bis at the 2026 PFU 31.4% — so the online step is transcription, not reconstruction. See the Folio product page.

Further reading

• Cerfa 2086 Explained
• Declare Crypto Without an Accountant (France)
• Crypto Capital Gains Calculation France (150 VH bis)
• The France €305 Exemption
• France Crypto Tax Filing Deadlines 2026
• Cerfa 3916-bis — Foreign Crypto Accounts

Sources

• impots.gouv.fr — online income return flow; Form 2086 at the "Déclarations annexes" step; carry to Form 2042 C (3AN/3BN)
• Form 2086 (Cerfa 16043; 2026 campaign millésime 16043*07) — déclaration des plus ou moins-values de cessions d'actifs numériques — impots.gouv.fr
• Article 150 VH bis CGI — Légifrance
• Loi de Finances 2026 — PFU 31.4% (CSG 9.2%→10.6%); barème option no longer irrevocable